我國政府，為了落實公平、公開的原則，透明政府採購程序，提升各部門採購效率，也確保採購品質，特於民國87年5月27日制定公布「政府採購法」，該法條第93條文中明訂：各機關得就具有共通需求特性之財物或勞務，與廠商簽訂共同供應契約。並透過此契約之簽訂與成立，彙總政府各部門之需求，並將其系統化、集中化，達到以量制價的效益，因而形成台灣共同供應契約市場的形成。
本論文將透過探討A公司的成功經驗，例如：A公司如何不斷嘗試引進新產品及技術、以及調整組織架構迎接其他競爭者挑戰，後來如何嘗試改造通路，鎖定大客戶市場的經過。總結出A公司累積改變的能量主要來自於財務結構強化、組織改造及人才培育等三大變革。
從研究中更發現，A公司的改變部分來自於本身的體驗，更多的可能是來自於外界環境及市場改變，尤其是政府採購法的訂定，更加速了台灣共同供應契約市場的規模及制度。也因為遊戲規則的日益完善，也讓民間大型企業開始仿效相關規則，成為共同供應契約的潛在客戶，擴大了該市場規模。

On May 27, 1998, the “Government Procurement Law” was enacted and promulgated to implement the principles of fairness, openness, transparency of government procurement procedures. The act stipulates in Article 93 that each government agency has to sign inter-entity supply contracts with manufactures for their commonly demanded goods and services; and through the establishment of the contracts, the government must gather, systematize and centralize the needs from its departments to benefit from the price reduction by purchasing in bulk. Hence a market of inter-entity supply contract is formed in Taiwan.

Through the discussion on company A’s experiences of success, such as how A continuously attempted to introduce new products and techniques, and adjust its organizational structure to face the challenges from other competitors, and how A attempted to reform its sales channels and lock the large-customer market, this paper concludes that the energy company A accumulated for changes comes mainly from three major transformations, which are financial structure enhancement, organization transformation and personnel cultivation.

It is also found in the research, that the changes of company A were partly from its own experiences, but more of them were from the changes in external environment and market, especially the enactment of Government Procurement Law, which had accelerated the growth of the scale and system of Taiwan’s inter-entity supply contract market. In addition, because of the perfection of the related regulations, large private enterprises began to follow the regulations and became the potential customers of the inter-entity supply contract, and expanded the size of the market.

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